随着中国经济的腾飞，众多跨国巨头落户中国，与本土企业产生了激烈的商业竞 争。站在企业自身立场，为了争取更多客户增加销售收入和扩大销售份额，越来越多 的企业采用授予信用的方式进行销售。通过信用评估筛选优质的客户并与之成为长期 稳定的业务合作伙伴，会极大程度的减少坏账的发生，并能保障公司净现金流，更好 的支持公司进一步扩大规模和投资。海拉公司是一家全球汽车零部件行业四十强的欧 洲企业，作为深耕汽车零部件行业的领军企业，为了在同行竞争中占有更多市场份额， 获得更高销售收入，海拉将更多的时间、精力和资源花费在产品研发和业务拓展上， 却极少关注逾期应收账款的回款问题，忽视了逾期应收账款对现金流的影响，企业亟 待解决应收账款管理中出现的诸多问题。 本文通过对海拉公司的国内应收账款情况进行分析，总结出海拉公司在应收账款 管理中存在的若干问题和根本原因, 主要是由于激烈的市场竞争及销售上升的压力导 致应收账款增长过快；国内市场信用环境不成熟导致的客户信用不理想，同时海拉公 司缺乏完善的信用管理政策及忽视客户的信用管理等问题降低了应收账款的回收质 量；公司管理层对应收账款管理关注度不高；工作职责分配不清且没有专业人员负责 管理，绩效考核单一及人员流动频繁导致应收账款的结算、报告和回款效果差。通过 对海拉公司应收账款管理的问题分析，提出加强和完善的管理策略，其一是通过增强 企业竞争力与提高和筛选客户信用资质作为基础； 其二是完善客户信用管理制度， 主要包括建立信用管理部门及信用额度、信用账期的审批制度，制定合理有效的信用 管理体系；其三是完善应收账款日常工作管理，不但需要财务人员加强与客户的财务 分析及对账工作，更要加强相关人员的培训以提升工作目标；其四是在建立独立信用 管理部门的同时，强调跨部门的合作和明确职责，完善有效的激励制度；其五是完善 信用管理系统，用更科学、更系统化的方式加强控制，以增强海拉公司的应收账款管 理的效果。 本文对海拉公司应收账款管理进行专门化研究，制定出符合公司长期发展的管理 策略，对海拉公司应收账款管理具有重要的实践意义，同时也希望能为同行企业提供 参考与借鉴。 关键词：汽车零部件；信用销售；应收账款管理 西南交通大学硕士研究生学位论文 第II页 ABSTRACT With the rapid development of China’s economy, many multinational giants have been in China, creating fierce commercial competition with local companies. Standing in the position of the company, to drive their long-term business development and win more customers to increase sales revenue and enhance market share, more and more enterprises adopted the credit sales mode. To evaluate and sort out high-quality customers and along with long-term stable business relationship will significantly reduce the occurrence of bad debts by credit assessment, and it can protect the company's free cash flow to better support the company to further expand the portfolio and investment. Hella is a European company with rank as Top 40 global automotive parts industry in the world. As a leading enterprise in the automotive parts industry, with intention of gain more market share and higher sales revenue, it spends more time, energy and resources on product research and business development, but scarcely focuses on the overdue repayment of accounts receivable and pays less attention to the impact of overdue accounts receivable on cash flow, which leads the company to urgently solve the miscellaneous issues in the management of accounts receivable. Based on the analysis of the automotive parts industry where Hella is located and the accounts receivable status of Hella China, that summarizes the particular problems and root causes in the management of accounts receivable in Hella, which mainly due to the fierce market competition and the pressure of rising sales, which leads to the excessive growth of accounts receivable; the immature credit environment in the domestic market leads to the unsatisfactory credit of customers. Additional to Hella are lack of comprehensive credit management policy and neglect of customer credit management have decreased the quality of receivables recovery; The low attention of company top management to accounts receivable management; Lack of proper allocation process and professional management, unreasonable performance appraisal and frequent turnover of personnel result in poor settlement, reporting and repayment of accounts receivable. Through the analysis conclusion of the problem of accounts receivable management in Hella, this dissertation puts forward the strengthening and consummating management strategy. Firstly, it is based 西南交通大学硕士研究生学位论文 第III页 on enhancing the competitiveness of enterprises with improving and screening the creditability of customers; secondly, it is to improve the credit policies and procedures, mainly including newly established the credit management department, the credit assessment on credit limit and credit term and formulated the robust credit management matrix; Thirdly, improving the daily work management of accounts receivable, not only need financial professionals to strengthen financial analysis and reconciliation with customers on a timely basis, but also strengthen the training of relevant employees to enhance work target; Fourth, further to the establishment of an independent credit department, emphasizing cross-functional cooperation and reliable responsibilities, and improving the effective incentive policy; Fifth, management of ERP system with a more scientific and systematic way to strengthen controlling approach, to enhance the effectiveness of Hella’s accounts receivable management. This dissertation specializes in the management of accounts receivable of Hella and formulates management strategies to in line with the company's long-term development. It has important practical significance for the accounts receivable of Hella and expected to be the reference for the same industry. Key words: automobile parts; credit sales; accounts receivable management 西南交通大学硕士研究生学位论文 第IV页 目 录 第1章 绪论 .................... 1 1.1研究背景及意义 ........ 1 1.1.1论文选题的背景 . 1 1.1.2论文选题的意义 . 1 1.2国内外研究现状 ........ 2 1.2.1国外研究综述 ..... 2 1.2.2国内研究综述 ..... 4 1.3研究方法及研究内容 6 1.4论文的创新之处 ........ 6 第2章 信用管理与应收账款控制的相关知识理论分析 .......... 7 2.1信用管理的相关理论 7 2.1.1信用管理的内容 . 7 2.1.2信用标准 ............. 7 2.1.3信用条件 ............. 8 2.1.4信用管理模式 ..... 8 2.2应收账款管理的相关理论 ....................... 9 2.2.1应收账款的含义和管理目标 ............ 9 2.2.2应收账款账龄分析 .......................... 10 2.2.3逾期应收账款的催收政策 .............. 10 第3章 海拉公司应收账款现状和风险管理状况分析 ............ 12 3.1行业情况综述 .......... 12 3.2海拉公司的基本情况 ............................. 12 3.3海拉公司应收账款现状分析 ................. 13 3.3.1应收账款状态分析 .......................... 14 3.3.2应收账款的主要特点 ...................... 19 3.3.3应收账款面临的风险 ...................... 20 3.4海拉公司应收账款信用管理模式现状 . 21 3.4.1销售方式 ........... 21 西南交通大学硕士研究生学位论文 第V页 3.4.2应收账款信用管理制度 .................. 21 3.4.3信用风险管理操作方法 .................. 22 3.5海拉公司应收账款风险管理状况 ......... 23 3.5.1应收账款管理部门 .......................... 23 3.5.2应收账款流程监控 .......................... 23 3.5.3收款管理 ........... 23 第4章 海拉公司在应收账款监督管理过程存在的问题 ........ 24 4.1缺乏专门的信用管理部门和人员 ......... 24 4.2信用政策主观性太强 ............................. 24 4.3盲目依赖订单控制 .. 25 4.4合同执行不到位 ...... 25 4.5信用管理制度不足待完善 ..................... 26 4.5.1缺乏信用审批程序 .......................... 26 4.5.2与客户对账不及时 .......................... 26 4.5.3绩效考核指标不完善 ...................... 26 4.5.4客户主数据和应收账款数据不健全 ............................. 26 第5章 海拉公司应收账款信用管理体系的构建 .................... 28 5.1事前评估 .................. 28 5.1.1建立信用管理部门 .......................... 28 5.1.2对客户建立信用评估体系 .............. 33 5.1.3制定合理的信用政策 ...................... 36 5.2事中监督 .................. 37 5.2.1密切关注应收账款的账龄分析 ...... 37 5.2.2建立客户信息实时管理系统 .......... 37 5.3事后管理 .................. 38 5.3.1规范催收流程和方法 ..................